please explain in detail (atleast 2/3 sentences) why the answer is B

ara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of S185,000, expenses of $103,700, and withdrew $18,000 from the uring the current year. The owner's capital account before closing had a balance of $297,000. The ending owner's capital balance at closing is: A) $185,000 B) $360,300 C) $378,300 D) $63,300 E) $81,300